Could use some help with these questions. I'd also appreciate the how you came to the solution. Thanks in advance!

1) On May 1, 2020 Smith Company purchased an annual insurance policy costing $3,000. What adjusting entry should Smith make on December 31, 2020? A) Dr. Insurance Expense 1,000. Cr. Prepaid Insurance 1.000 B) Dr. Insurance Expense 2,000. Cr. Prepaid Insurance 2,000 C) Dr. Insurance Expense 3.000. Cr Prepaid Insurance 3,000 D) Dr. Insurance Expense 3.000. Cr. Cash 3,000 E) Dr. Insurance Expense 750. Cr. Prepaid Insurance 750 2) The weekly payroll for Smith Company is $8,000 and is paid every Friday at 5PM. Assume December 31, 2020 fell on a Thursday. What adjusting entry should Smith make on 12/31/20? A) Dr. Salary Expense 8,000. Cr. Cash 8,000 B) Dr. Salary Expense 1,600. Cr. Salaries Payable 1,600 C) Dr. Salary Expense 3.200. Cr. Salaries Payable 3.200 D) Dr. Salary Expense 4.800. Cr. Salaries Payable 4.800 E) Dr. Salary Expense 6,400. Cr. Salaries Payable 6,400 3) The unadjusted balance in Smith's Supplies t-account showed a debit balance of $3,100. A year-end physical inventory count showed that $150 remained. Smith's adjusting entry on December 31, 2020 should be: A) Dr. Supplies Expense 3.100. Cr. Cash 3,100 B) Dr. Supplies Expense 3.100. Cr. Supplies 3.100 C) Dr. Supplies Expense 150. Cr. Supplies 150 D) Dr. Supplies Expense 2.950. Cr. Supplies 2.950 E) Dr. Supplies 2.950. Cr. Supplies Expense 2.950